LIThLE BEARS PRE-SCHOOL
ACCOUNTS FOR THE YEAR ENDED
31ST MARCH 2021

## - LITTLE BEARS PRE SCHOOL 

## NOTES TO THE ACCOUNTS 

## DESIGNATED FUNDS 

The main Designated fund of £12040 is being held to cover the cost of liquidation of the Charity including the payment of Redundancy. 

## NUMBER OF EMPLOYEES 

The average number of employees (including the trustees) during the year calculated on the basis of fulltime equivalents, was as follows: 

Trustees Employees 

2021 2020 



## **Independent Examiner's Report to the Trustees of Little Bears Pre-School** 

I report on the accounts of the Trust for the year ended 31st March 2021, which are set out on pages 2 to 3. 

## **Respective responsibilities of Trustees and Examiner** 

The Charity's Trustees are responsible for the preparation of the accounts. The Charity's Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 145 of the 2011 Act; 

- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and 

- to state whether particular matters have come to my attention. 

## **Basis of Independent Examiner's report** 

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.  It also inlcudes consideration  of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters.  The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. 

35 

## **Independent Examiner's Statement** 

In connection with my examination, no matter has come to my attention: 

- (1) which gives me reasonable cause to believe that in any material aspect the requirements: 

   - to keep accounting records in accordance with section 130 of the 2011 Act; and 

   - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act 

have not been met ; or 

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Name Tim Cartwright 

Relevant Professional Qualification or body :  Member Association of Accounting Technicians 

Address: Haddiport House Buckland Filleigh Beaworthy Devon  EX21 5RW 

Date: 1st June 2021 



## **LITTLE BEARS PRE-SCHOOL** 

## **INCOME & EXPENDITURE** 

## **LITTLE BEARS PRE-SCHOOL BALANCE SHEET AS AT 31ST MARCH 2021** 

## **FOR THE YEAR ENDED 31ST MARCH 2021** 

## **Current Assets** 

|Prior Year<br>INCOME<br>Grants: Devon County Council<br>36306.84<br>EY Entitlement Funding<br>5687.66<br>Non Funded Fees<br>144.00<br>Parent & Toddler Fees<br>0.00<br>Milk Refund<br>1848.15<br>Fund Raising<br>94.00<br>Uniforms<br>3506.92<br>Income from Grants<br>234.00<br>Donations & other Incomes<br>47821.57<br>TOTAL INCOMES<br>EXPENDITURE<br>34807.99<br>Staff Wages & NI<br>402.60<br>Training & Recruitment<br>1312.00<br>Rent<br>2652.43<br>Rates, Utilities & Telephone<br>847.98<br>Administration<br>1236.51<br>Insurance<br>52.00<br>OFSTED<br>1015.34<br>Equipment & Resources<br>438.46<br>Consumables<br>14.30<br>Milk<br>355.38<br>Fruit & Snacks<br>Independent Examiners Fee<br>38.98<br>Uniforms<br>Fund Raising Expenses<br>Leaving Presents<br>705.59<br>Other<br>3644.21<br>Property Repairs<br>PLA Payroll etc<br>47523.77<br>TOTAL EXPENDITURE<br>297.80<br>Excess of income over expenditure  on Operations<br>6.21<br>Interest received on Designated Funds<br>304.01<br>EXCESS OF INCOME OVER EXPENDITURE<br>1449.84<br>Trs from F/Raising Ac<br>1466.00<br>Trs to F/Raising Ac|Bank Current Account<br>Bank Deposit Account<br>42766.03<br>Bank Fundraising Account<br>4444.60<br>Bank 100 Club<br>BB Inst on Line<br>5.00<br>20.00<br>Fees - Debtors<br>3010.00<br>Payment in Advance<br>1645.90<br>Less:<br>Current Liabilities<br>51891.53<br>Sundry Creditors<br>**NET CURRENT ASSETS**<br>35168.17<br>294.40<br>1328.00<br>Represented by:<br>2596.61<br>808.46<br>Unrestricted retained Income at 1st April 2020<br>Add: Excess of Income over Expenditure for the year<br>35.00<br>Balance of Unrestricted Funds carried forward<br>488.85<br>353.87<br>Designated Fund at 1st April 2020<br>49.50<br>Add: Interest received<br>257.39<br>Transfer from Current Funds<br>120.00<br>Fundraising Account<br>Online Account at 1st April 2020<br>3176.04<br>Add: Interest received<br>Transfer to Current funds<br>827.92<br>Transfer from Current Funds<br>Transfer from BB Inst o/line<br>45504.21<br>6387.32<br>9.26<br>6396.58<br>1759.05<br>NET RETAINED FUNDS<br>1662.78|12101.16<br>12040.18<br>422.93<br>0.00<br>0.00|25561.97<br><br><br>0.00|
|---|---|---|---|
|||24564.27<br>997.70<br>0.00||
|||0.00<br>0.00<br>6711.54<br>6387.32||
||||25561.97|
||||13098.86 <br><br><br><br>12040.18<br><br><br><br> <br><br>422.93<br>25561.97|
|||12031.06<br>9.12<br>0.00||
|||517.06<br>0.14<br>1759.05<br>1662.78<br>2.00||
|||||